What is the Modelo 210 tax in Spain?

Modelo 210 is the official Spanish form non-resident property owners must file with AEAT to declare income from Spanish property: imputed income, rental income, capital gains on sales, and the 3% withholding refund.

What is the non-resident tax rate in Spain for 2026?

EU and EEA residents pay 19% and may deduct rental expenses. Non-EU residents (including the UK after Brexit) pay 24% and cannot deduct expenses.

Can I file Modelo 210 online from another country?

Yes. SpainTaxForm generates the official .210 file accepted by AEAT and lets you file from any country without travelling to Spain or hiring a local lawyer.

How much does it cost to file Modelo 210 with SpainTaxForm?

Imputed income starts at €30, rental income from €80, and capital gains or 3% withholding refunds at €160.

How long do I have to file after selling?

Four months from the date of the notary deed (devengo).

What if the 3% withheld is more than my tax?

You can request a refund of the excess through Modelo 210 within three months of filing.

Do I need a fiscal representative?

Individual sellers typically do not need one for standard sales. SpainTaxForm files on your behalf.

Capital gains rate for German owners?

19% on the net capital gain for Spanish property sales.

Selling Spanish Property as a German Owner — Capital Gains & Modelo 210

When German non-residents sell property in Spain, the buyer must withhold 3% of the sale price. You must file Modelo 210 for capital gains within four months of the notary deed — and may claim a refund if too much was withheld.

File with SpainTaxForm Free calculator

Rental income 3% refund ← German overview

Capital gains calculation

Taxable gain = sale price − purchase price (updated) − purchase costs − improvement costs − selling costs. German owners pay 19% on the gain. EU residents may apply inflation adjustment rules where applicable.

The 3% withholding (Modelo 211)

The buyer retains 3% of the full sale price and pays it to AEAT on your behalf. This is not the final tax — it is an advance. You file Modelo 210-H within 4 months to declare the actual gain and settle or request a refund.

Plusvalía municipal

In addition to IRNR, the seller may owe municipal land-value tax (plusvalía) to the town hall. This is separate from Modelo 210. Deadlines and amounts vary by municipality — popular areas for German sellers include Baleares (Mallorca, Calvià), Canarias and Costa Blanca.

Tax rate: 19%

EU/EEA residents can deduct eligible property expenses on rentals.

Start your Modelo 210

Recursos relacionados

Explora más guías del Modelo 210 e IRNR

Hub Modelo 210

Guía definitiva IRNR: tipos, plazos y checklist 2026

Selling Spanish Property as a German Owner — Capital Gains & Modelo 210

Capital gains calculation

The 3% withholding (Modelo 211)

Plusvalía municipal

Tax rate: 19%

How long do I have to file after selling?

What if the 3% withheld is more than my tax?

Do I need a fiscal representative?

Capital gains rate for German owners?

Recursos relacionados

Hub Modelo 210

Hub IRNR

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Renta imputada

Ingresos por alquiler

Modelo 211

Guía profunda Modelo 211

Modelo 210 guía definitiva 2026

Devolución del 3%

Ganancia patrimonial

Calculadora

Guía propietarios UK

Guía propietarios alemanes

Guía propietarios holandeses

Guía propietarios italianos

Costa Blanca

Baleares

Costa del Sol

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Sanciones

Alquiler turístico

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